Within the new democracies of Central and Eastern Europe, radical and far‐reaching programmes of reform are taking place. Central to these are the processes of privatisation and decentralisation which require the newly‐created tiers of local government to develop their own sources of...

It is argued within this paper that domestic rates, which represent an important and significant source of local government revenue for district councils in Northern Ireland, should be reformed. There are currently issues pertaining to the present system which adversely affect both fairness and...